2016 (7) TMI 1221

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....DER Archana Wadhwa (Judicial Member) The appellant is engaged in the manufacture of insulated wire and cables falling under Chapter heading 85.44 of the Central Excise Tariff. They supplied instrumental cables to Mega Thermal Power plant being set up by M/s NTPC and M/s Jindal Power Ltd. and claimed the benefit of exemption Notification No. 6/2006-CE dated 1.3.2006. The benefit claimed was disal....

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....ical dispute was the subject matter of recent decision of the Tribunal in the case of M/s Paramount Communication Ltd. vs. CCE, Jaipur vide final Order No. 52166 52167/2016 dated 23.06.2016, the benefit was extended by observing as under: 9. We find that goods in question are classifiable under Chapter 85 of the Tariff. Under Central Excise Tariff there is no heading 98.01 which exists in Custom....